Act, Bylaws and Regulations
All members, students, applicants and firms are currently governed by the Chartered Professional Accountants of Ontario Act, 2017 and the bylaws, including the CPA Code of Professional Conduct, regulations and policies of CPA Ontario.
The Member's Handbook is a comprehensive guide to the bylaws, including the CPA Code of Professional Conduct, rules, regulations and policies that govern the behaviour of all members, students, applicants and firms of CPA Ontario.
Amendments to Member's Handbook – December 2017
Bylaws
Regulations
- Regulation 3-1: Council Election Process
- Regulation 4-1: Admission to Membership
- Regulation 4-2: Dues
- Regulation 4-3: Obligations and Standing
- Regulation 4-4: Professional Liability Insurance
- Regulation 4-5: Continuing Professional Development
- Regulation 4-6: Practice Structure
- Regulation 4-7: Issuance and Use of Designations
- Regulation 6-1: Student Registration
- Regulation 6-2: Applicant Registration
- Regulation 6-4: Legacy CA Student Registration
- Regulation 6-6: CPA Practical Experience Requirement
- Regulation 7-1: Complaints
- Regulation 7-2: Reviewer of Complaints
- Regulation 7-3: Discipline and Appeal
- Regulation 8-2: Capacity
- Regulation 9-1: Public Accounting Licensing
- Regulation 10-1: Practice Inspection
- Rules of Practice and Procedure
Policies
- Academic Code of Conduct Policy
- Honorary Member Policy
- PAL Eligibility Policy
- Transcript Assessment Policy
- Transfer Credit Policy
- 51 Credit-Hour Transfer Credit Policy